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| Tekijä: | Helden, G. J. van Meer-Kooistra, J. van der Scapens, R. W. |
| Otsikko: | Co-ordination of internal transactions at Hoogovens steel: struggling with the tension between performance-oriented business units and the concept of an integrated company |
| Lehti: | Management Accounting Research
2001 : SEP, VOL. 12:3, p. 357-386 |
| Asiasana: | INTEGRATION ORGANIZATIONAL STRUCTURE PERFORMANCE APPRAISAL STEEL INDUSTRY |
| Kieli: | eng |
| Tiivistelmä: | Hoogovens Steel is a vertically integrated steel company, which until 1995 was functionally structured. During the 1980s the steel market became saturated and more heterogenous. In order to remain a flexible, market-oriented company, HS changed its organizational structure, introducing business units responsible for their own financial results. This paper discusses the way in which the tensions between decentralization and integration were resolved through the co-ordination if internal transactions. |
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